Raleigh Co. has one temporary difference at the beginning of 2007 of $500,000. The deferred tax liability established for this amount is $150,000, based on a tax rate of 30%. The temporary difference will provide the following tax- able amounts: $100,000 in 2008; $200,000 in 2009, and $200,000 in 2010. If a new tax rate for 2010 of 25% is en- acted into law at the end of 2007, what is the journal en- try necessary in 2007 (if any) to adjust deferred taxes?